成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
2021年acca考试F3科目练习题与解析（114）
[单选题]Which of the following statements is/are true?
选项：A. The directors of a company are ultimately responsible for the preparation of financial statements, even if most of the work is performed by the finance department.
B. The preparation of the financial statements of the company only comply with the applicable financial reporting framework.
C. There are generally no laws surrounding the duties of directors in managing the affairs of a company.
D. If financial statements are audited, then the responsibility for those financial statements instead falls on the auditors instead of the directors.
【正确答案】A。
【中公解析】The responsibility of the financial statements rests with the directors, whether or not those financial statements are audited. Some of the duties of directors are statutory duties, laid down in law, including the duty to act within their powers, promote the success of the company and exercise reasonable skill and care.公司的经营管理状况主要是董事们负责控制，只是财务报表的一系列编制工作主要是由财务部门完成。公司财务报表的编制不只是遵守财报框架，还要遵守法律法规和一系列会计准则等。如果财务报表被审计，审计只是保证财报真实准确，可财报的负责人仍然是董事。
【知识点】Users’ and stakeholders' needs/ Governance
